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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.

The narcissism score is measured by using an analytical composite score for each CEO based on eight factors. The paper uses textual analysis on a sample of 848 CEO letters of US firms over the period 2010–2019. WarpPLS software, version 7.0 was used to conduct structural equation modeling through the partial least squares because a non-linear algorithm exists between CEO narcissism, firm performance and positive tone, and the values of path coefficients moved from non-significant to significant.

The results suggest that performance partially mediates the relationship between CEO narcissism and positive tone. This indicates that not all the positivity expressed by narcissistic CEOs is opportunism; some of it is indeed driven by better performance. The reported findings indicate that firm performance explains one-quarter of a CEO’s positive words, whereas some three-quarters of the positivity is driven by a narcissistic CEO (i.e. opportunism). A comparison of letters signed by highly narcissistic and less narcissistic leaders reveals that among those letters signed by highly narcissistic leaders, firm performance plays a significant mediating role between narcissistic tendencies and positive tone. However, among those with less narcissistic score, there is no evidence that performance mediates the tone and narcissism. Interestingly, both highly narcissistic and less narcissistic CEOs use positive words and optimistic expressions even when their firms perform poorly or negatively.

The results help shareholders be aware that CEOs may opportunistically use their personal characteristics and language to manipulate them. Data limitations about women CEOs were one of the reasons behind the small proportion of women CEOs in this study, making it low in generalizability.

A comprehensive review showed that none of previous studies examined the more ambiguous relationship between a CEO’s narcissist tendency, the firm’s performance, and CEO rhetorical tone. As one set of studies focused on Narcissism → Performance, and the other one on Performance → Tone, this current study completes the picture with Narcissism → Performance → Tone.

This study analyzed the state of broiler production in Senegal after nearly two decades of poultry import restrictions. It provides a synopsis of the Senegalese broiler value chain and evaluates the performance and economics of different broiler farm types.

A multi-stakeholder workshop and interviews were conducted with key informants to investigate the structure and activities of the Senegalese broiler value chain. The typical farm approach (TFA) was used to construct and analyze “typical” farms that represent the most common broiler production systems in Senegal.

The current situation in the Senegalese broiler value chain is favorable for hatcheries, feed mills, producers and poultry traders. However, the slaughterhouses are not faring well. The farm economic analysis demonstrates that typical medium-scale broiler farms are performing well, due to the use of high-quality feed, chicks and good husbandry. Additionally, the analysis revealed that feed and day-old chick (DOC) costs are the most significant in conventional broiler production in Senegal. Despite the high costs of feed and DOCs, broiler production is profitable for typical farms.

Athough this study provides detailed insights into broiler farm economics in Senegal, it does not include typical integrated large-scale broiler farm-types. Based on our findings, we can predict that such farm types may be more efficient and have lower production costs due to the use of high-quality inputs (chicks and feed), and economies of scale. However, future studies will need to verify this prediction.

To the best of the authors’ knowledge, only a few unpublished studies on broiler farm economics in Senegal exist. These studies only provide a basic analysis of the cost of production and profitability, with little consideration of various production systems. Contrastingly, this study provides a detailed economic analysis of different types of conventional broiler farms in key production regions.

The work-from-home scheme (WFH) is increasingly being adopted in service firms. However, the blurred border between employees’ work and life can create work–life conflict (WLC) that negatively affects their well-being. Therefore, identifying factors that help employees overcome WLC and nurture their well-being is imperative. From a transformative service research (TSR) and personal psychology perspective, this study aims to explore the roles of service employee state of mindfulness and resilience in reducing WLC, alleviating its negative effects and ultimately nurturing their happiness.

A structural model was proposed. Data were collected from 339 WFH employees in various knowledge-based services such as professional services, information, education and training, financial consulting and marketing. Direct, indirect, mediating and moderating effects were estimated using the CB-SEM method.

Mindfulness is the overarching capability that helps reduce WLC and raise resilience. It nurtures WFH employee happiness not only directly but also via the mediation of resilience and WLC. Resilience, on the other hand, mediates the effect of mindfulness on happiness and moderates the negative impact of WLC on happiness.

Firms are recommended to organize mindfulness and resilience training programs, and encourage organizational- and job-related facilitators. WFH employees should actively participate in such programs and add them to their to-do-list practices.

To the best of the authors’ knowledge, this study is among the first empirical studies of employee mindfulness and resilience in the WFH context. It contributes to the TSR research stream and enriches the concepts of mindfulness and resilience by elucidating different mechanisms in which each of these personal qualities operates to help employees nurture happiness in this specific working condition.

The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks into potential differences in the behavior of male and female audit partners during this period, adding to the existing research on gender's effect on different elements of the audit process.

This study used a sample of all FTSE 350 firms from before the COVID-19 pandemic and during the pandemic. It analyzed the data using Ordinary Least Squares regression analysis to test its hypotheses.

This paper provides early evidence on the impact of the COVID-19 pandemic on audit fees and KAM disclosures in the UK. The results of this study show an increase in audit fees during the pandemic and greater detail in the reporting of KAMs, with no significant difference between male and female audit partners. These findings will be of interest to audit firms and regulators as they assess the performance of auditors during the pandemic and evaluate the expanded audit report's effectiveness in providing sufficient information to financial statement users.

This study provides first-of-its-kind empirical evidence on how auditors in the UK reacted to the COVID-19 pandemic. The findings of this study will be of interest to audit firms, regulators, such as the Financial Reporting Council, and other stakeholders as they evaluate the performance of auditors during the crisis period. The results will help regulators assess the effectiveness of the expanded audit report in providing sufficient information during a time of heightened risk and scrutiny.

This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.

This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.

This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).

This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.

Despite considerable research on the subject, there is still some misunderstanding about what characterizes successful project delivery in construction projects. Evaluating project delivery success is crucial for organizations since it enables them to prepare for future growth through more effective project management mechanisms and rank the organization's projects for continuous improvement. There is considerable disagreement over a set of success criteria that can be applied to all kinds of projects when evaluating project delivery success, making it a complicated procedure for practitioners and scholars. This research seeks to alleviate the problem by validating and testing a systematic project delivery success model (3D integration model) in the Australian construction industry. The aim is to establish a dependable approach built upon prior research and reliable in evaluating delivery success for any project type.

Based on a novel project delivery success model, this research applies a case study methodology to analyse 40 construction projects undertaken by a single Australian project management consultancy. The research utilizes a mixed-method research approach and triangulates three sets of data. First, the project delivery success (PDS) scores of the projects are calculated by the model. Second, a qualitative analysis targeting the performance of the same projects using a different system called the performance assessment review (PAR) scores was obtained. These culminate in two sets of ranking. The third step seeks validation of results from the head of the partnering organization that has undertaken the projects.

The findings of this study indicate that the 3D integration model is accurate and reliable in measuring the success of project delivery in construction projects of various sizes, locations and durations. While the model uses six key performance indicators (KPIs) to measure delivery success, it is evident that three of these may significantly improve the likelihood of PDS: value, speed and impact. Project managers should focus on these priority aspects of performance to generate better results.

Restrictions inherent to the case study approach are identified for this mixed-method multiple-case study research. There is a limitation on the sample size in this study. Despite the researcher's best efforts, no other firm was willing to share such essential data; therefore, only 40 case studies could be analysed. Nonetheless, the number of case studies met the literature's requirements for adequate units for multiple-case research. This research only looked at Australian construction projects. Thus, the conclusions may not seem applicable to other countries or industries. The authors investigated testing the PDS in the construction sector. It can assist in improving efficiency and resource optimization in this area. Nonetheless, the same technique may be used to analyse and rank the success of non-construction projects.

Despite the research conducted previously on the PDS of construction projects, there is still confusion among researchers and practitioners about what constitutes a successful project delivery. Although several studies have attempted to address this confusion, no consensus on consistent performance metrics or a practical project success model has been formed. More importantly, (1) the ability to measure success across multiple project types, (2) the use of triple bottom line (TBL) to incorporate sustainability in evaluating delivery success and (3) the use of a complexity measurement tool to adjust delivery success scores set the 3D integration model apart from others.

This study explored one form of remote working – work from home – to understand the impact of work disruptions on workers and human resource management (HRM) practice and therefore how to adapt to future crises. Specifically, the purpose is to understand the impact of events on employees when they are forced to move back and forth (yo-yoing) between work from home and a central office, using the case of Perth, Western Australia (WA).

Thirty-nine interviews with leaders, managers and co-workers working in private and public organisations suggest that forced changes to work arrangements affect job content and demands, well-being and potentially career trajectories.

The authors critically applied and developed the tenets of event system theory (EST) (novelty, disruption and criticality) by analysing an ongoing or “long” event rather than a discrete or time-limited one. The study found that the work-from-home experience influenced the individual perception of whether remote working would suit employees in the future, potentially influencing career paths. In addition, the selection of locations to live, preferred properties (e.g. home office space) and access to services (e.g. broadband infrastructure) has also become dominant features of work decisions.

While the study generated rich data, it is not without limitations. The participants were from one Australian state which may not reflect the COVID-19 experiences of other jurisdictions. In addition, the participants were mostly female so this may offer a different perspective than a more gender-balanced sample. The study was limited to the perspectives of employees and middle managers.

The authors note three areas of implications for practitioners. First, the findings suggest that strong organisational and HRM support assists employees to cope well with change. Second, the importance of technological and social preparedness in improving employee experiences highlights the role of HRM in job design. Third, it is key that salient events are recognised as potential determinants of career pathways.

The evidence from this research broadens the application of EST showing that forced flexibility has an influence on work arrangements by influencing a series of changes in features of work and experiences of employees. As such, this impacts employee's well-being and potentially future career decisions.

By focusing on Sustainable Development Goal 12 (SDG 12) and tourism automation, this perspective paper aims to investigate how tourism and automation will work to create a world in which tourism has more sustainable production and consumption patterns.

This perspective paper reviews the past developments of automation in tourism in the context of sustainable production and consumption patterns, the lessons learned from the COVID-19 pandemic and looks at the future of tourism and how automation will help it be more sustainable in terms of consumption and production patterns.

The insights from this analysis suggest that automation technologies will play a major role in both the supply and demand sides of the tourism and hospitality industry, encouraging increased tourism sustainability. While automation technologies will have the greatest impact on the supply side in the near future, as such technologies will be used to minimise waste and energy usage, creating large gains for environmental protection, the technologies will also benefit responsible consumption. Big data and analytical technologies will work in ways to ensure that consumers are nudged into consumer practices that are increasingly sustainable.

This perspective paper synthesises the literature on the subjects, namely, automation and SDG 12 in tourism, and points to important new future research agenda. This is one of the first papers in tourism to blend automation and SDG 12 literature to shed light on the use of automation in sustainable consumption and production in tourism.

通过聚焦于可持续发展目标12和旅游自动化, 本前瞻性文章旨在探讨旅游业和自动化如何共同创造一个让旅游产业拥有更可持续的生产和消费模式的世界。

本文回顾了旅游自动化在可持续生产和消费模式背景下的发展, 从COVID-19大流行中学到的教训, 并展望旅游业的未来以及自动化如何帮助其在消费和生产模式方面变得更加可持续。

根据分析, 自动化技术将在旅游和酒店业的供求两侧发挥重要作用, 促进旅游业的可持续性发展。虽然自动化技术在近期内将对供应侧产生最大影响, 因为这些技术将被用来最小化废物和能源使用, 为环境保护创造巨大收益, 但这些技术也将惠及负责任消费。大数据和分析技术将以确保消费者被引导向越来越可持续的消费实践。

本前瞻性论文综合了关于旅游中的自动化和可持续发展目标12的文献, 并指出了重要的新的未来研究议程。这是旅游业中第一批结合自动化和可持终发展目标12文献以阐明旅游中可持续消费和生产的自动化使用的论文之一。

Al centrarse en el ODS12 y la automatización del turismo, este artículo de perspectiva pretende investigar cómo el turismo y la automatización trabajarán para crear un mundo en el que el turismo tenga unos patrones de producción y consumo más sostenibles.

Este artículo de perspectiva revisa los desarrollos pasados de la automatización en el turismo en el contexto de los patrones de producción y consumo sostenibles, las lecciones aprendidas de la pandemia COVID-19, y examina el futuro del turismo y cómo la automatización le ayudará a ser más sostenible en términos de patrones de consumo y producción.

Las conclusiones de este análisis sugieren que las tecnologías de automatización desempeñarán un papel importante tanto en la oferta como en la demanda de la industria del turismo y la hotelería, fomentando una mayor sostenibilidad del turismo. Mientras que las tecnologías de automatización tendrán el mayor impacto en el lado de la oferta en un futuro próximo, ya que dichas tecnologías se utilizarán para minimizar los residuos y el uso de energía, creando grandes ganancias para la protección del medio ambiente, las tecnologías también beneficiarán al consumo responsable. Los macrodatos y las tecnologías analíticas funcionarán de manera que se incite a los consumidores a adoptar prácticas de consumo cada vez más sostenibles.

Este documento de perspectiva sintetiza la bibliografía sobre los temas, a saber, la automatización y el ODS12 en el turismo, y apunta a una nueva e importante agenda de investigación futura. Se trata de uno de los primeros trabajos sobre turismo que combina la literatura sobre automatización y ODS12 para arrojar luz sobre el uso de la automatización en el consumo y la producción sostenibles en el turismo.

This study aims to explore organizational factors that impact women’s career advancement. Knowledge of organizational practices that promote or obstruct women’s career progress is vital for women, firms and governments.

A total of 237 women participated in the study from the service sector in Johannesburg (South Africa). Participants were selected using a convenient sampling approach. Researchers used a questionnaire, consisting of demographic and open-ended questions, to gather data. Comments were analyzed using a thematic content analysis approach.

Findings reveal that prioritizing women, offering skills development opportunities, providing growth opportunities, assisting women in managing their careers, offering mentorship and having work-family support initiatives are practices that promote women’s career advancement. Conversely, practices that foster stagnation of women’s careers, distrust in women’s leadership abilities, preference for external candidates, people–related malpractices, male domination/preference, lack of role models and work-family balance support, hamper women’s career advancement.

The findings of this study will contribute to women’s empowerment. Organizations should provide a conducive atmosphere by instituting practices that promote their female employees' career advancement. Firms also should intentionally take practical steps to address practices that impede women’s career progression. The results of this study will also help the government to design appropriate policies that will promote the career progression of women employees.

This study presents findings from an analysis of qualitative data collected from 237 women to provide insight into the experiences of women working within the service industry in Johannesburg, South Africa.